Administrative costs of property tax in the Czech Republic

Article English OPEN
Břetislav Andrlík;
(2010)
  • Publisher: Mendel University Press
  • Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.11118/actaun201058060013
  • Subject: administrative costs | Agriculture | property tax | transfer tax | Czech Republic | S | Biology (General) | QH301-705.5
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The paper deals with the efficiency of property taxes in the tax system of the Czech Republic, focusing on the administrative costs of taxation on the timeline 2005 to 2008. It contains a theoretical definition of tax efficiency, and describes the types of costs connect... View more
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